{
  "url": "https://openlegislation.uk/finance-act-2021/section-47",
  "json_url": "https://openlegislation.uk/finance-act-2021/section-47.json",
  "legislation": "ukpga/2021/26",
  "legislation_title": "Finance Act 2021",
  "legislation_url": "https://openlegislation.uk/finance-act-2021",
  "path": "section/47",
  "kind": "section",
  "number": "47",
  "heading": "Chargeable plastic packaging components",
  "text": "(1) A plastic packaging component is chargeable if—\n(a) the combined proportion of recycled plastic and attributed recycled plastic in the component, when measured by weight, is less than 30% of the total amount of plastic in the component, and\n(b) it is finished.\n(2) A plastic packaging component is taken to fall within subsection (1)(a) unless it is shown that it does not.\n(3) For the purposes of this Part, a component is “finished” if it has undergone—\n(a) its last substantial modification, or\n(b) in the case of a component that undergoes a substantial modification when it is packed or filled, its last substantial modification before being packed or filled,\neven if waste or surplus material remains attached to it.\n(4) Accordingly, for the purposes of this Part, waste or surplus material that remains attached to a component after its last substantial modification is not to be treated as part of the component.\n(5) The Commissioners may by regulations make provision about—\n(a) the methodology to be used, or the information or evidence required, to satisfy them that a plastic packaging component does not fall within subsection (1)(a);\n(b) the meaning of “substantial modification”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in s. 47(1)(a) inserted (18.3.2026 for specified purposes) by Finance Act 2026 (c. 11), ss. 105(2)(a), 107"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 47(1)(a) inserted (18.3.2026 for specified purposes) by Finance Act 2026 (c. 11), ss. 105(2)(b), 107"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Pt. 2 modified (1.4.2022) by The Plastic Packaging Tax (Descriptions of Products) Regulations 2021 (S.I. 2021/1417), regs. 1, 3-5"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "S. 47 in force at 10.12.2021 for specified purposes by S.I. 2021/1409, reg. 3"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "S. 47 in force at 1.4.2022 in so far as not already in force by S.I. 2021/1409, reg. 4"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2021/26/section/47",
    "retrieved_at": "2026-10-28T16:58:57.317251+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}